This Act comes into effect on April 1, 1965; provided, however, that the provisions amending Article 489, paragraphs (1) and (2) come into effect on June 1, 1965, and the provision amending Article 149 comes into effect on April 1, 1966.

①Except as otherwise provided, the provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") relating to corporate prefectural inhabitant tax apply from corporate prefectural inhabitant tax for the business year that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate prefectural inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate prefectural inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate prefectural inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern.

②Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 53, paragraphs (1) and (3) (limited to the portion relating to Article 19 or 20 of the Corporation Tax Act (Act No. 28 of 1947)) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act") relating to the corporate prefectural inhabitant tax for that business year of the corporation is before that date, the provisions then in force continue to govern the corporate prefectural inhabitant tax that the corporation filed and paid, or should have filed and paid, under those provisions.

③Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 53, paragraph (1) of the New Act (limited to the portion relating to a corporation tax return to be submitted under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding one stating the matters set out in the items of Article 72, paragraph (1) of that Act)) relating to the corporate prefectural inhabitant tax for that business year of the corporation is on or after that date, then in applying Article 51, paragraph (1) of the New Act to the prefectural inhabitant tax of the corporation, the phrase "5.5/100" in that paragraph is deemed to be replaced with "5.4/100", and "6.6/100" with "6.5/100".

④The provisions of Article 24-5, paragraph (1), Article 34, paragraph (1) and Article 37-3, paragraph (3) of the New Act apply from individual prefectural inhabitant tax for fiscal year 1965, and for individual prefectural inhabitant tax up to fiscal year 1964, the provisions then in force continue to govern.

①Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply from corporate enterprise tax for the business year that includes the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern.

②The provisions of Article 72-13, paragraph (5) of the New Act apply where facts falling under that Article arise on or after the Effective Date, and where those facts arose before that date, the provisions then in force continue to govern.

③For corporate enterprise tax relating to returns under Article 72-26, paragraphs (1) and (6) and Article 72-27 of the Former Act whose return due dates arrived by the day before the Effective Date, the provisions then in force continue to govern.

④The provisions of Article 72-18, paragraphs (1) and (3) of the New Act apply from individual enterprise tax for fiscal year 1965, and for individual enterprise tax up to fiscal year 1964, the provisions then in force continue to govern.

⑤The provisions of Article 72-55, paragraph (1) of the New Act apply from individual enterprise tax relating to individuals who discontinued business on or after March 1, 1965, and for individual enterprise tax relating to individuals who discontinued business before that date, the provisions then in force continue to govern.

①The provisions of Article 73-28-2, paragraph (1) of the New Act apply to the acquisition of land transferred together with the transfer of housing that the Japan Housing Corporation transfers and in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act.

②The provisions of Article 73-28-2, paragraph (2) of the New Act apply to the acquisition of housing that the Japan Housing Corporation transfers and of land transferred together with the transfer of that housing, in respect of which it comes to bear tax liability for real property acquisition tax on or after the Effective Date pursuant to Article 73-2, paragraph (2) of the New Act.

①Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply from corporate municipal inhabitant tax for the business year that includes the Effective Date and corporate municipal inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate municipal inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate municipal inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern.

②Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 321-8, paragraphs (1) and (3) (limited to the portion relating to Article 19 or 20 of the Corporation Tax Act (Act No. 28 of 1947)) of the Former Act relating to the corporate municipal inhabitant tax for that business year of the corporation is before that date, the provisions then in force continue to govern the corporate municipal inhabitant tax that the corporation filed and paid, or should have filed and paid, under those provisions.

③Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 321-8, paragraph (1) of the New Act (limited to the portion relating to a corporation tax return to be submitted under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding one stating the matters set out in the items of Article 72, paragraph (1) of that Act)) relating to the corporate municipal inhabitant tax for that business year of the corporation is on or after that date, then in applying Article 314-6, paragraph (1) of the New Act to the municipal inhabitant tax of the corporation, the phrase "8.4/100" in that paragraph is deemed to be replaced with "8.1/100", and "10.1/100" with "9.7/100".

④The provisions of Article 295, paragraph (1), Article 314-2, paragraph (1) and Article 314-8, paragraph (3) of the New Act apply from individual municipal inhabitant tax for fiscal year 1965, and for individual municipal inhabitant tax up to fiscal year 1964, the provisions then in force continue to govern.